CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNICENTRO |
Texto Completo: | http://tede.unicentro.br:8080/jspui/handle/jspui/791 |
Resumo: | The level of taxation for business and legal person in Brazil is positioned at a high level, reaching derails certain businesses. The difficulty of measuring the tax and its effect on the profitability of forestry enterprise cannot do that thorough examination and thus devise a plan to tax, to reduce the incidence of taxes (taxes and contributions) in favor the higher profitability of the enterprise. The objective of this research was to outline a profile of the taxes levied on the production cycle and the billing of commercial plantations of Pinus spp., and even point out which tax regime the company should choose, with a focus on reducing taxes and therefore, maximize their competitiveness in the sector. By structuring a cash flow, reached to the impact of taxes on the cost of training pine forest until the 21th year, which represented 8.6% of total cost, while not considered a tax billing. In the presumed profit system, this percentage increased to 18.4%, reaching 36.6% under the taxable income. When analyzing the Net Present Values (NPV) in different tax regimes, we obtained the value of R$2.625/ha (without taxation revenue), R$ 1.331/ha (presumed profit) and negative value for the real profit regime, not reaching the Minimum Rate Attractiveness established at 8.7% per year. It was also possible to determine the economic rotation indicated that the period of clearcutting to 21 years. In present value terms, to produce a cubic meter of pine wood, there was an investment of R$ 73.22, considering taxation on billings under taxable income, whereas 46% of the composition of this cost equals taxes. The average production cost of wood, without regard to taxation on revenue was R$ 50.79/ m³. In the scenario we considered the taxation regime on presumed income, the average production cost came to R$ 56.83/ m³, and of this total, 31% correspond to taxes. |
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Machado, Sebastião do Amaralhttp://lattes.cnpq.br/3669322041194714Miranda, Gabriel de Magalhãeshttp://lattes.cnpq.br/9004872132458979006.081.509-40http://lattes.cnpq.br/7803139792691764BARGAS, LEANDRO DA SILVA2017-08-14T13:03:55Z2012-12-13BARGAS, LEANDRO DA SILVA. CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO. 2012. 94 f. Dissertação (Programa de Pós-Graduação em Ciências Florestais - Mestrado) - Universidade Estadual do Centro-Oeste, Irati - PR.http://tede.unicentro.br:8080/jspui/handle/jspui/791The level of taxation for business and legal person in Brazil is positioned at a high level, reaching derails certain businesses. The difficulty of measuring the tax and its effect on the profitability of forestry enterprise cannot do that thorough examination and thus devise a plan to tax, to reduce the incidence of taxes (taxes and contributions) in favor the higher profitability of the enterprise. The objective of this research was to outline a profile of the taxes levied on the production cycle and the billing of commercial plantations of Pinus spp., and even point out which tax regime the company should choose, with a focus on reducing taxes and therefore, maximize their competitiveness in the sector. By structuring a cash flow, reached to the impact of taxes on the cost of training pine forest until the 21th year, which represented 8.6% of total cost, while not considered a tax billing. In the presumed profit system, this percentage increased to 18.4%, reaching 36.6% under the taxable income. When analyzing the Net Present Values (NPV) in different tax regimes, we obtained the value of R$2.625/ha (without taxation revenue), R$ 1.331/ha (presumed profit) and negative value for the real profit regime, not reaching the Minimum Rate Attractiveness established at 8.7% per year. It was also possible to determine the economic rotation indicated that the period of clearcutting to 21 years. In present value terms, to produce a cubic meter of pine wood, there was an investment of R$ 73.22, considering taxation on billings under taxable income, whereas 46% of the composition of this cost equals taxes. The average production cost of wood, without regard to taxation on revenue was R$ 50.79/ m³. In the scenario we considered the taxation regime on presumed income, the average production cost came to R$ 56.83/ m³, and of this total, 31% correspond to taxes.O nível de tributação sobre as empresas e pessoas físicas no Brasil está posicionado em um patamar elevado, chegando a inviabilizar certos negócios. A dificuldade de mensurar a carga tributária e seu efeito sobre a rentabilidade do empreendimento florestal não é possível que se faça uma análise aprofundada e assim, traçar um plano de âmbito tributário, visando reduzir a incidência de tributos (impostos, taxas e contribuições) em prol da maior lucratividade do empreendimento. O objetivo dessa pesquisa foi traçar um perfil dos tributos que incidem sobre o ciclo produtivo e sobre o faturamento de plantios comerciais de Pinus spp., e ainda apontar qual regime de tributação a empresa deve optar, com foco na redução de tributos e, por conseguinte, maximizar sua competividade no setor. Por meio da estruturação de um fluxo de caixa, chegou-se ao impacto dos tributos no custo de formação florestal de pinus até o 21º ano, que representou 8,6% em relação ao custo total, quando não considerada a tributação sobre o faturamento. Em regime de lucro presumido, esta porcentagem elevou-se para 18,4%, chegando a 36,6% em regime de lucro real. Quando analisado o VPL em diferentes regimes de tributação, obteve-se o valor de R$2.625/ha (sem tributação no faturamento), R$1.331/ha (lucro presumido) e valor negativo para o regime de lucro real, não atingindo a Taxa Mínima de Atratividade estabelecida de 8,7% a.a. Ainda foi possível determinar a rotação econômica que indicou o período de corte raso aos 21 anos. Em termos de valor presente, para se produzir um metro cúbico de madeira de pinus, houve um investimento de R$73,22, considerando a tributação sobre o faturamento em regime de lucro real, sendo que 46% da composição desse custo equivalem a tributos. O custo médio de produção da madeira, sem considerar a tributação sobre o faturamento, foi de R$50,79/m³. No cenário em que considerou o regime de tributação em lucro presumido, o custo de produção médio chegou ao valor de R$56,83/m³, sendo que desse total, 31% correspondem a tributos.Submitted by Fabiano Jucá (fjuca@unicentro.br) on 2017-08-14T13:03:55Z No. of bitstreams: 1 LEANDRO DA SILVA BARGAS.pdf: 2161122 bytes, checksum: f56d85301bf76ea37c5b92970a4e53b8 (MD5)Made available in DSpace on 2017-08-14T13:03:55Z (GMT). No. of bitstreams: 1 LEANDRO DA SILVA BARGAS.pdf: 2161122 bytes, checksum: f56d85301bf76ea37c5b92970a4e53b8 (MD5) Previous issue date: 2012-12-13Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfhttp://tede.unicentro.br:8080/jspui/retrieve/3542/LEANDRO%20DA%20SILVA%20BARGAS.pdf.jpgporUniversidade Estadual do Centro-OestePrograma de Pós-Graduação em Ciências Florestais (Mestrado)UNICENTROBrasilUnicentro::Departamento de Ciências FlorestaisAnálise de InvestimentosTributação FlorestalPlanejamento TributárioCustos FlorestaisInvestment AnalysisForest TaxationTax PlanningForest CostsCIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTALRECURSOS FLORESTAIS E ENGENHARIA FLORESTAL::MANEJO FLORESTALCARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASOTax forestry for companies producing wood of Pinus spp.: a case studyinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis6065515305966967648600600600600600-5938256993918186975-604049389552879283-76664982548871839512075167498588264571info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do UNICENTROinstname:Universidade Estadual do Centro-Oeste (UNICENTRO)instacron:UNICENTROTHUMBNAILLEANDRO DA SILVA BARGAS.pdf.jpgLEANDRO DA SILVA BARGAS.pdf.jpgimage/jpeg1967http://localhost:8080/tede/bitstream/jspui/791/4/LEANDRO+DA+SILVA+BARGAS.pdf.jpg07f0b34e44d1365bc517bb14fb3b2f97MD54TEXTLEANDRO DA SILVA BARGAS.pdf.txtLEANDRO DA SILVA BARGAS.pdf.txttext/plain231547http://localhost:8080/tede/bitstream/jspui/791/3/LEANDRO+DA+SILVA+BARGAS.pdf.txt97ad4cfbacacac0389c2f07fed678cd3MD53ORIGINALLEANDRO DA SILVA BARGAS.pdfLEANDRO DA SILVA BARGAS.pdfapplication/pdf2161122http://localhost:8080/tede/bitstream/jspui/791/2/LEANDRO+DA+SILVA+BARGAS.pdff56d85301bf76ea37c5b92970a4e53b8MD52LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
dc.title.alternative.eng.fl_str_mv |
Tax forestry for companies producing wood of Pinus spp.: a case study |
title |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
spellingShingle |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO BARGAS, LEANDRO DA SILVA Análise de Investimentos Tributação Florestal Planejamento Tributário Custos Florestais Investment Analysis Forest Taxation Tax Planning Forest Costs CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL::MANEJO FLORESTAL |
title_short |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
title_full |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
title_fullStr |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
title_full_unstemmed |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
title_sort |
CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO |
author |
BARGAS, LEANDRO DA SILVA |
author_facet |
BARGAS, LEANDRO DA SILVA |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Machado, Sebastião do Amaral |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3669322041194714 |
dc.contributor.advisor-co1.fl_str_mv |
Miranda, Gabriel de Magalhães |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://lattes.cnpq.br/9004872132458979 |
dc.contributor.authorID.fl_str_mv |
006.081.509-40 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/7803139792691764 |
dc.contributor.author.fl_str_mv |
BARGAS, LEANDRO DA SILVA |
contributor_str_mv |
Machado, Sebastião do Amaral Miranda, Gabriel de Magalhães |
dc.subject.por.fl_str_mv |
Análise de Investimentos Tributação Florestal Planejamento Tributário Custos Florestais |
topic |
Análise de Investimentos Tributação Florestal Planejamento Tributário Custos Florestais Investment Analysis Forest Taxation Tax Planning Forest Costs CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL::MANEJO FLORESTAL |
dc.subject.eng.fl_str_mv |
Investment Analysis Forest Taxation Tax Planning Forest Costs |
dc.subject.cnpq.fl_str_mv |
CIENCIAS AGRARIAS::RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL RECURSOS FLORESTAIS E ENGENHARIA FLORESTAL::MANEJO FLORESTAL |
description |
The level of taxation for business and legal person in Brazil is positioned at a high level, reaching derails certain businesses. The difficulty of measuring the tax and its effect on the profitability of forestry enterprise cannot do that thorough examination and thus devise a plan to tax, to reduce the incidence of taxes (taxes and contributions) in favor the higher profitability of the enterprise. The objective of this research was to outline a profile of the taxes levied on the production cycle and the billing of commercial plantations of Pinus spp., and even point out which tax regime the company should choose, with a focus on reducing taxes and therefore, maximize their competitiveness in the sector. By structuring a cash flow, reached to the impact of taxes on the cost of training pine forest until the 21th year, which represented 8.6% of total cost, while not considered a tax billing. In the presumed profit system, this percentage increased to 18.4%, reaching 36.6% under the taxable income. When analyzing the Net Present Values (NPV) in different tax regimes, we obtained the value of R$2.625/ha (without taxation revenue), R$ 1.331/ha (presumed profit) and negative value for the real profit regime, not reaching the Minimum Rate Attractiveness established at 8.7% per year. It was also possible to determine the economic rotation indicated that the period of clearcutting to 21 years. In present value terms, to produce a cubic meter of pine wood, there was an investment of R$ 73.22, considering taxation on billings under taxable income, whereas 46% of the composition of this cost equals taxes. The average production cost of wood, without regard to taxation on revenue was R$ 50.79/ m³. In the scenario we considered the taxation regime on presumed income, the average production cost came to R$ 56.83/ m³, and of this total, 31% correspond to taxes. |
publishDate |
2012 |
dc.date.issued.fl_str_mv |
2012-12-13 |
dc.date.accessioned.fl_str_mv |
2017-08-14T13:03:55Z |
dc.type.status.fl_str_mv |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
BARGAS, LEANDRO DA SILVA. CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO. 2012. 94 f. Dissertação (Programa de Pós-Graduação em Ciências Florestais - Mestrado) - Universidade Estadual do Centro-Oeste, Irati - PR. |
dc.identifier.uri.fl_str_mv |
http://tede.unicentro.br:8080/jspui/handle/jspui/791 |
identifier_str_mv |
BARGAS, LEANDRO DA SILVA. CARGA TRIBUTÁRIA DE EMPRESAS FLORESTAIS PRODUTORAS DE MADEIRA DE Pinus spp.: UM ESTUDO DE CASO. 2012. 94 f. Dissertação (Programa de Pós-Graduação em Ciências Florestais - Mestrado) - Universidade Estadual do Centro-Oeste, Irati - PR. |
url |
http://tede.unicentro.br:8080/jspui/handle/jspui/791 |
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por |
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Universidade Estadual do Centro-Oeste |
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Programa de Pós-Graduação em Ciências Florestais (Mestrado) |
dc.publisher.initials.fl_str_mv |
UNICENTRO |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Unicentro::Departamento de Ciências Florestais |
publisher.none.fl_str_mv |
Universidade Estadual do Centro-Oeste |
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